Section 166, The Customs Regu- Citation

(1) No boat licensed under this part and having putoff to proceed to any aircraft or ship shall depart from such aircraft or ship except direct to another aircraft or ship and on leaving the final aircraft or ship, to which it proceeds, every such boat shall return direct to the place within the port from which it shall have put off unless the proper officer shall otherwise allow in writing. (2) Every boat ca:r;rying goods subject to the Customs laws to which sub-regulation (l) applies shall, unless carrying an account thereof in accordance with the provisions of regulation 59, or unless otherwise authorised by the proper officer, be accompanied by an account of such goods in the Form C. 55. In the case of transhipment cargo the account must be .headed " Transhipment cargo only ".